Courses / Cost Structure / Fixed Cost vs. Variable Cost Upgrade AccountYour current access is limited. To continue watching this lesson, you'll need to purchase a subscription. Sign UpFixed Cost vs. Variable CostIn this video, we'll learn the distinction of fixed cost vs. variable cost. This implicates how we forecast cost and changes in earnings.DiscussionLesson MaterialsRestricted AccessYou need to sign up for a Lumovest subscription in order to join discussions. Sign UpRestricted AccessYou need to sign up for a Lumovest subscription in order to to download lesson materials. Sign UpCost Structure 1. What is Cost Structure (4:09) 2. Expense Recognition (6:16) 3. Operating vs. Non-Operating Expense (2:06) 4. Fixed Cost vs. Variable Cost (3:45) 5. Cash vs. Non-Cash Expense (3:44) 6. Recurring vs. Non-Recurring Expense (2:28) 7. Cost of Goods Sold (COGS) (2:26) 8. Research & Development (R&D) (3:13) 9. Sales & Marketing Expense (2:49) 10. General & Administrative Expense (G&A) (4:09) 11. Selling, General & Administrative (SG&A) (2:06) 12. Stock-Based Compensation (SBC) (5:19) 13. SBC Is a Real Expense (3:37) 14. Depreciation & Amortization (D&A) (6:35) 15. Tooth Fairy Doesn't Pay for D&A (3:09) 16. Restructuring Cost (4:03) 17. Impairment Charge (4:18) 18. Loss on Sale of Asset (3:17) 19. Other Expenses (2:08) 20. Interest Expense (3:07) 21. Income Tax Expense (1:48) 22. Company-Specific Expenses (2:37) 23. Case Study Cost Structure (10:06) 24. Cost Ratios (5:07) 25. Purpose of Cost Ratios (4:28) 26. Impact of Scale on Fixed Cost Ratios (4:00) 27. Cost Growth (4:11) 28. Effective Tax Rate (ETR) (7:05) 29. How to Forecast Costs (3:35) 30. Forecasting Cost Drivers (7:01) 31. Forecasting Costs (5:55) 32. Connecting Dots (1:30) 33. Quiz #1 (4 Q's) 34. Quiz #2 (4 Q's) 35. Quiz #3 (7 Q's) 36. Quiz #4 (5 Q's) 37. Quiz #5 (6 Q's)
